2019-01-21T21:48:55Zhttp://repositori.uji.es/oai/requestoai:repositori.uji.es:10234/1300062017-05-03T15:16:20Zcom_10234_71324com_10234_158176col_10234_9766400925njm 22002777a 4500dcUsó Pérez, Cristinaauthor2015-06-17The purpose of this work is to perform a thorough review of the literature on the
fundamental socio-demographic, political, economic and budgetary facts that affect the
transparency of local governments. For the purpose of this study, we analysed different
authors in their empirical studies to determine which are the most associated with the
transparency factors of local governments. In addition, it will carry out an analysis of
the evolution of the transparency index of local governments and on the corruption
perception index in Spain. Studies indicate that the municipalities of greater size, with a
GDP per capita greater and with higher budget have influence in an increase in
transparency. However, factors such as unemployment, corruption and the capital of
province decrease the level of transparency. Finally, the current legislation is moving
slowly to stimulate the dissemination of information.http://hdl.handle.net/10234/130006Grau en Finances i ComptabilitatGrado en Finanzas y ContabilidadBachelor's Degree in Finance and AccountingTransparencyLocal governmentDisclosure of informationCorruptionDeterminants of transparency in local governments